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HARMAR COAL CO. v. HEINER

Nos. 3968-3972.

34 F.2d 725 (1929)

HARMAR COAL CO. v. HEINER, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

September 23, 1929.

Attorney(s) appearing for the Case

W. A. Seifert, William W. Booth, and Smith, Shaw & McClay, all of Pittsburgh, Pa., for appellants.

John D. Meyer, U. S. Atty., and John A. McCann, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Lyndon H. Baylies, both of Washington, D. C., for appellee.

Before BUFFINGTON and WOOLLEY, Circuit Judges, and FAKE, District Judge.

WOOLLEY, Circuit Judge.

The plaintiff corporations, after payments under protest, brought this group of cases to recover excise taxes for the years 1921, 1922 and 1923 levied under section 1000 of the Revenue Acts of 1918 (40 Stat. 1057, 1126) and 1921 (42 Stat. 227, 294) with respect to "carrying on or doing business." The plaintiffs, claiming exemption from the capital stock tax because, as they maintain, they were not doing business during the tax periods within...

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